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SAFARI Note: Certain personal/private details of parties or witnesses have been redacted from this document in compliance with the law and SAFARI PolicyREPUBLIC OF SOUTH AFRICA IN THE HIGH COURT OF

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What is 179 - law?

Section 179 of the Internal Revenue Code allows businesses to deduct the full purchase price of qualifying equipment and/or software purchased or financed during the tax year.

Who is required to file 179 - law?

Businesses that purchase, finance, or lease qualifying equipment that they will use more than 50% of the time for business purposes are required to file for Section 179.

How to fill out 179 - law?

To fill out Section 179, businesses typically use IRS Form 4562, which requires reporting details such as the cost of the equipment, the date placed in service, and other qualifying information.

What is the purpose of 179 - law?

The purpose of Section 179 is to encourage businesses to invest in their growth by providing them with a tax incentive to purchase or finance new equipment.

What information must be reported on 179 - law?

Information that must be reported includes the total amount of the deduction, the type of property, cost, date it was placed in service, and any portion used for personal purposes.

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